Alcoholic Beverage License and Excise Taxes.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Alcoholic Beverage License and Excise Taxes.

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Section
105-113.68

Definitions; scope.

Section
105-113.69

License tax; effect of license.

Section
105-113.70

Issuance, duration, transfer of license.

Section
105-113.71

Nonissuance of license.

Sections
105-113.72

Repealed by Session Laws 1998-95, s. 17.

Section
105-113.73

Misdemeanor.

Sections
105-113.74

Repealed by Session Laws 1998-95, s. 18.

Sections
105-113.75

Repealed by Session Laws 1998-95, s. 19.

Sections
105-113.76

Repealed by Session Laws 1998-95, s. 20.

Section
105-113.77

City malt beverage and wine retail licenses.

Section
105-113.78

County malt beverage and wine retail licenses.

Section
105-113.79

City wholesaler license.

Section
105-113.80

Excise taxes on malt beverages, wine, and liquor.

Section
105-113.81

Exemptions.

Sections
105-113.81A

Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.

Section
105-113.82

Distribution of part of malt beverage and wine taxes.

Section
105-113.83

Payment of excise taxes.

Section
105-113.83A

Registration and discontinuance requirements; penalties.

Section
105-113.84

Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee.

Section
105-113.85

Discount.

Section
105-113.86

Bond or irrevocable letter of credit.

Section
105-113.87

Refund for excise tax paid on sacramental wine.

Section
105-113.88

Record-keeping requirements.

Section
105-113.89

Other applicable administrative provisions.

Sections
105-113.90 through 105-113.91

Repealed by Session Laws 1985, c. 114, s. 1.

Sections
105-113.92

Repealed by Session Laws 1981, c. 747, s. 25.

Section
105-113.93

Repealed by Session Laws 1985, c. 114, s. 1.

Sections
105-113.94

Repealed by Session Laws 1975, c. 53, s. 3.

Sections
105-113.95 through 105-113.104 - through 105

113.104: Repealed by Session Laws 1985, c. 114, s. 1.